DEPARTMENT OF COMMERCE AND LABOR 

BUREAU OF THE CENSUS 

E, DANA DURAND. DIRECTOR 



STANDARD FORM 



tor 



Reporting the Financial Statistics 
of Public Schools 



By 



L. G. POWERS, 

Chief Statistician, United States Bureau of the Census 
and 

W. S. SMALL, 

Principal, Eastern High School, Washington, D, C. 




WASHINGTON 

GOVERNMENT PRINTING OFFICE 

1911 



DEPARTMENT OF COMMERCE AND LABOR 

BUREAU OF THE CENSUS 

E. DANA DURAND, DIRECTOR 



STANDARD FORM 



for 



Reporting the Financial Statistics 
of Public Schools 



By' 
L. G. POWERS, 

Chief Statistician, United States Bureau of the Census 
and 

W. S. SMALL, 

Principal, Eastern High School, Washington, D. C. 




WASHINGTON 

GOVERNMENT PRINTING OFFICE 

19U 



CONTENTS. 



Page. 

Letter of transmittal 5 

Introduction 7 

Essential features of the standard form 7 

Line numbers and letters , 8 

Payments 9 

Receipts 11 

Explanations and instructions 12 

Uniform reports and different methods of accounting 12 

Reports for cities with cash accounts 13 

Reports for cities having revenue accounts 13 

Reports for cities with special supply accounts 13 

Reporting data in greater detail 13 

Reporting data in less detail 14 

Net payments and receipts only to be reported 14 

General classification of payments 14 

Expenses of general administration 15 

Board of education 15 

School elections and school census 15 

Finance offices and accounts 15 

General legal services 15 

Operation and maintenance of office building 16 

Offices in charge of buildings 16 

Offices in charge of supplies 16 

Office of superintendent of schools 16 

Enforcement of compulsory education and truancy laws 16 

General promotion of health 16 

Other expenses of general control 16 

Kinds of schools 16 

Expenses o'f instruction 17 

Supervision 17 

Free textbooks 18 

Stationery and other supplies used in instruction 18 

Libraries 18 

Other expenses of instruction 18 

Expenses of operation of school plant 18 

Wages of janitors and other employees 18 

Janitor's supplies 18 

Fuel 19 

Water 19 

Light and power 19 

Other expenses of operation of school plant 19 

Expenses of maintenance of school plant 19 

Repair of buildings and upkeep of grounds 19 

Repair and replacement of equipment 19 

Insurance 19 

3 



4 • Contents. 

Page. 

Mscellaneous expenses 19 

Pensions 20 

Payments for outlays ., 20 

Land 20 

New buildings 20 

Equipment of buildings 20 

Payments of interest and on debt account 20 

Interest 20 

Redemption of debt obligations 21 

Miscellaneous payments 21 

Transfer payments to other funds 21 

Payments in error and refunds 21 

Balances 21 

Instructions for reporting receipts 21 

Explanations and definitions 21 

Revenue receipts 22 

Appropriations from city treasury 22 

Taxes and licenses 22 

Subventions, grants, and gifts 22 

Rent, interest, etc 22 

Other revenue receipts 23 

Receipts on debt account 23 

Miscellaneous receipts 24 

Transfers from permanent funds 24 

Balances at beginning of year 24 

Adaptation of standard form to needs of public-school systems 24 

Condensed form of reports 24 

Subdivisions of title 24 

Systems with many kinds of schools 25 

Systems with more than one type of secondary school 25 

Systems with instructions departmentalized 26 

Additional numbered and lettered titles 26 

Reports of fund transactions 26 

Reports of special accoimts 27 

Supplemental statement of payments for educational purposes 27 

Standard form for summarizing value of school properties 28 

Statement of school assets and liabilities 28 

Fiscal year and school year 28 



LETTER OF TRANSMITTAL. 



Department of Commerce and Labor, 

Bureau op the Census, 
Washington, D. C, August 5, igii. 

Sir: I have the honor to transmit herewith a monograph presenting 
and describing a standard form for reporting the financial statistics of 
public schools, prepared by Mr. Le Grand Powers, chief statistician in 
charge of statistics of cities, and Mr. W. S. Small, principal of the Eastern 
High School, of Washington, D. C, and presented by the latter at the 
annual meeting of the Department of Superintendence of the National 
Education Association, held at Mobile, Ala., February 23-25, 191 1. 

In classification and terminology this "Standard Eorm" corresponds 
to that of Schedule G 34, now used by this bureau for reporting the 
financial statistics of schools. 

The obligation of the Bureau of the Census to present the financial 
statistics of schools is a part of its duty to prepare annually the financial 
statistics of cities. A large part of municipal expenditure is for purposes 
of education, and no statement of city finance would be complete without 
a presentation and analysis of the figures referring to schools. In the 
preparation of its schedules relating to school finances the Bureau of the 
Census has had the cordial cooperation and support of the Bureau of 
Education. 

The purpose of this monograph is to present to the fiscal officers of the 
public schools a practicable, uniform method of accounting. The adop- 
tion of such a uniform system of accounting and reporting will greatly 
facilitate the collection of the financial statistics of schools and mate- 
rially reduce the cost of same. It will also make possible a comparison 
of the efficiency and economy of school systems, and will furnish a basis 
for a more intelligent study of school administration than has been 
possible heretofore. 

Very respectfully, 




do txyv.<v<-^ 6C.y^ 



Director of the Census. 
Hon. Charles Nagel, 

Secretary of Commerce and Labor. 



STANDARD FORM FOR REPORTING FINANCIAL STATISTICS 
OF PUBLIC SCHOOLS. 



By L. G. Powers and W. S. Small. 



INTRODUCTION. 



The accompanying "standard form" of school report is the logical 
outcome of a schedule arranged jointly by the Bureau of the Census and 
the United States Bureau of Education in the spring of 1909. Its use 
by the agents of the census for a few cities in 1 909 and for all the cities of 
the country of over 30,000 inhabitants in 1910 demonstrated the need on 
the part of our city school systems of some common method of recording 
and publishing financial and other data. That use also disclosed certain 
imperfections of the schedule itself. In 1910 the Bureau of the Census, 
by correspondence and conference with representatives of the United 
States Bureau of Education, the National Education Association, and the 
National Association of School Accounting Officers, and with many 
school superintendents, worked out the form of report here presented 
and the accompanying instructions. These are offered in the hope that 
study and discussion of the same may lead to the adoption of a uniform 
method of reporting financial data by all the public-school systems of the 
-country. 

Essential features of the standard form. — The essential features of 
the proposed form of report are as follows : 

1 . It makes a sharp distinction between expenses, or costs of conducting 
school systems, and outlays, or costs of acquiring, constructing, and equip- 
ping permanent school properties, and calls for the separation of the two 
classes of costs, each from the other, and both from all other expenditures. 

2. It provides for an orderly arrangement of all receipts and payments 
under significant titles. In terminology and classification it corre- 
sponds with Schedule G 34 now in use by the Bureau of the Census for 
reporting the financial statistics of schools; which schedule corresponds, 
in the main, with a tentative schedule previously prepared by the 
Bureau of Education and the Bureau of the Census. The aim here is 
to classify receipts and expenditures according to their true significance. 

3. It presents a double classification of payments according to (a) the 
object of payments, and (b) the kind or type of educational activity 
thereby supported. Thus payments for teaching (an object of payment) 
are distributed into those for elementary schools, secondary schools, etc. 

99771°— II 2 J 



8 Standard Form for School Financial Statistics. 

(a kind of educational activity). This double classification is systemat- 
ically carried out. 

4. The form of report is telescopic in character. The form here pre- 
sented is merely typical. It is arranged for a school system which sup- 
ports only the traditional elementary and secondary day schools and 
elementary night schools. In addition to these, the larger and more 
complex systems maintain secondary night schools, some of which may 
be specifically "vocational." Many maintain "normal" schools, and, in 
a few instances, colleges; schools for special classes or types of pupils; 
vocational or trade schools; and a variety of special educational activ- 
ities which here are spoken of as "educational extensions." 

In the conduct of these various kinds of educational activity our school 
systems develop many idiosyncrasies. Some differentiate kindergarten 
from elementary schools; some segregate the costs of instruction in such 
"special subjects" as physical training, domestic science, etc., from the 
other costs of elementary instruction; some maintain high schools of 
three distinct types — "academic," "technical," "business;" some de- 
partmentalize these forms of instruction under one administration. 

To provide a uniform method of exhibiting the financial transactions of 
school systems thus varying in size, complexity, and organization, the 
expenses and outlays are so classified in a series of groups and subgroups 
that each item finds its appropriate place in the report, whether the scheme 
is used by a large and complex city system, or by a small and simple village 
system. 

No attempt is here made to show in detail the methods of adaptation 
of the standard form to the varying needs of our multiform school sys- 
tems; but following the "explanations" of the "standard form" there 
are given some general directions and some illustrative examples of such 
adaptation. 

Line numbers and letters. — The numbers and letters before the 
several lines of the "standard form" have no necessary place in the 
reports of individual cities. They are used here for directness and con- 
venience in following the explanations and instructions. 



Standard Form for School Financial Statistics. 



STANDARJ) FORM FOR UNIFORM SCHOOL FINANCIAL REPORTS. 

[Arranged, for typical school systems with elementary and secondary day schools and elementary night 

schools.] 

PAYMENTS. 

PAYMENTS FOR EXPENSES. 



OBJECT OF PAYMENT. 


Salaries. 


Other 
objects. 


Total. 


I. EXPENSES OF GENERAL ADMINISTRATION. 

I. Expenses of business administration: 

a. Board of education and secretary's office 


$ 


$ 


$ 


b. School elections and school census 




c. Finance offices and accounts 








d. General legal services 








e. Operation and maintenance of oflfiice buildings 








j. Ofiices in charge of buildings 


i 




g. Offices in charge of supplies 


1 




k. Other expenses of business control 









2. Expenses of educational administration: 

a. Office of superintendent of schools 








b. Enforcement of compulsory education and truancy laws 






c. General promotion of health 






d. Other expenses of general educational control 


1 










Total expenses of general administration 


1 






1 









KIND OP 


SCHOOL. 




OBJECT OP PAYMENT. 


Day. 


Evening 
elemen- 
tary 






Elemen- 
tary. 


Second- 
ary. 


Total. 


II. EXPENSES OF INSTRUCTION. 

3. a. Salaries of supervisors of grades and subjects 


1 


$ 


$ 


$ 


b. Other expenses of supervisors, including salaries of clerks. 


4. a. Salaries of principals 










6. Other expenses of principals, including salaries of clerks. . 










5. Salaries of teachers 










6. Free textbooks 










7. Stationery and other supplies used in instruction 










8. a. Salaries of librarians ". 










b. Library books 






• • V 




c. Other library expenses 










9. Other expenses of instruction 




















Total expenses of instruction 





















lO 



Standard Form for School Financial Statistics. 



PAYMENTS— Continued . 
PAYMENTS FOR. EXPENSES— Continued. 





KIND OF SCHOOL. 


OBJECT OF PAYMENT. 


Day. 


Evening 




• 


Elemen- 
tary. 


Second- 
ary. 


elemen- 
tary. 


Total. 


ra. EXPENSES OF OPERATION OF SCHOOL PLANT. 




















1 1 . Fuel 







































































IV. EXPENSES OF MAINTENANCE OF SCHOOL PLANT. 










































i 
























V. MISCELLANEOUS EXPENSES. 










b. Payments to schools and institutions of other civil divisions 






































































1 








j 



























PAYMENTS FOR OUTLAYS. 





Adminis- 
tration 
_ build- 
ings and 
equip- 
ment. 


SCHOOI, BUILDINGS AND 
EQUIPMENT. 


Invest- 
ment 

proper- 
ties. 




OBJECT OF PAYMENT. 


Day. 




Total. 




Elemen- 
tary. 


Second- 
ary. 






$ 


S 


$ 


$ 


$ 


$ 




















>4. a. Equipment of new buildings and 














b. Eqmpment of old buildings exclusive 

























































Standard Form for School Financial Statistics. 1 1 

PAYMENTS— Continued. 
PAYMENTS OF INTEREST AND ON DEBT ACCOUNT. 

25. Interest $ 

26. a. Redemption of bonds 

6. Redemption of short-term loans 

c. Redemption of warrants and audited claims of preceding year 

d. Repayments on private trust accounts 

27. Transfers to sinking funds 

Total payments of interest and on debt account 

MISCELLANEOUS PAYMENTS AND BALANCES. 

28. a. Payments in error $ 

6. Refund payments in correction of erroneous receipts 

c. Canceled and transferred appropriations." 

29. a. Payments to trust funds 

6. Payments to investment funds 

30. a. Payments for textbooks to be sold to pupils 

b. Payments for increasing stock of supplies 

c 

d ; 

Total miscellaneous payments 

Total payments 

51. Balances at close of year: 

a. Cash $ 

h. Appropriations 



Grand total payments and balances. 



RECEIPTS. 

REVENUE RECEIPTS. 



32. Appropriations and gifts from city treasury (other than from bond sales) . 

a. Appropriations, annual and supplemental 

b. Gift of free water, light, and power 

33. o. General property taxes 

6 

c 

d 

e. Poll taxes 

/. Liquor taxes and licenses 

(7. Other licenses and permits 

34. Fines and penalties 

35. Subventions (or apportionments) from other civil divisions: 

a. Apportionments from state 

6. Apportionments from county 

c. Apportionments from other civil divisions 

36. Gifts from private individuals 

37. a. Rent 

6. Interest 

38. Other revenue receipts: 

a. Tuition charges '. 

h 



Total revenue receipts . 



12 Standard Form for School Financial Statistics. 



RECEIPTS— Continued. 
RECEIPTS ON DEBT ACCOUNT. 



Receipts from bond sales: 

Par value of bonds sold $. 

Premiums secured 

Accrued interest received 



Discounts allowed . 



Net receipts from sales , $ . 

a. Receipts from short-term obligations issued 

b. Warrants issued and claims audited during year but not paid 

c. Receipts on private trust accounts 

a. Appropriations from municipal bond sales . . ., 

b. Transfer receipts from sinking funds 



Total receipts on debt account . 



MISCELLANEOUS RECEIPTS AND BALANCES. 



a. Receipts from sales of real property 

b. Receipts from insurance adjustments 

c. Receipts from sales of scrap and equipment balanced by replacement charges . 

d. Other sales of scrap and equipment 

a. Receipts in error 

6. Receipts in correction of erroneous payments 

a. Transfer receipts from trust funds 

b. Transfer receipts from investment funds 

a. Receipts from sales of books to pupils 

6. Receipts from decreasing stock of supplies 



Total miscellaneous nonrevenue receipts . 
Total receipts 



46. Balances at beginning of year: 

a. Cash $. 

b. Appropriations 



Grand total receipts and balances . 



EXPLANATIONS AND INSTRUCTIONS. 

Uniform reports and different methods of accounting. — Any 

scheme for uniform reports to be usable by all the schools of the country 
must be easily adjusted to the needs of cities and villages having all possi- 
ble methods of accounting and of transacting business — good and bad, 
scientific and unscientific. It must, above all else, be adjustable to the 
great majority of cities whose only accounts, other than those with appro- 
priations, are those with cash receipts and payments. It must also be 
adjustable to the limited number of cities and villages which, seeking 
better accounting and business methods, have in recent years introduced 
so-called "revenue and expense accounts," or "accounts with revenue and 



Standard Form for School Financial Statistics. 13 

expense accruals." Again, the scheme of uniform reports must be 
adjustable to the needs of cities that have an "office of supplies" and 
charge the value of supplies as expenses or outlays only when they are 
drawn by requisition for the use of particular branches of the service; 
likewise for those that charge the cost of supplies to these branches of 
service when such supplies are purchased. Attention is called to the 
devices here suggested for securing approximate statements of the cost of 
conducting schools on the part of systems using all these different methods 
of accounting. _ 

Reports for cities with cash accounts. — In the case of schools whose 
only or principal accounts are those with cash receipts and payments, 
the scheme of uniform reports here presented calls for the presentation 
of expenses and outlays on the basis of the warrants or orders drawn on 
the treasury by the auditor or other controlling officer in payment or 
settlement of claims. The total of these warrants or orders is the nearest 
approximate exhibit of the current expenses of a year that can be made 
by a city using these accounts. To adjust a statement of these warrants 
or order payments with the treasurer's statement of cash on hand, there 
are introduced the lines numbered 26 c and 40 h, for reporting the amount 
of such warrants that were paid during the year but issued during the 
preceding year, and the amount of those that were issued during the 
current year but not paid, respectively. 

Reports for cities having revenue accounts. — In the case of 
schools with so-called "revenue accounts," the basis of expense statements 
are the bills or claims that are audited, including audited pay rolls and 
statements of accrued interest, but not including orders for undelivered 
merchandise. The treasurer's statement of cash on hand at the close 
and beginning of the year is adjusted to the statement of these audited 
bills or claims substantially as in the case above mentioned — by reporting 
on the lines 26 c and 40 & the amount of these audited claims and bills 
that were paid during the year but allowed the previous year, and the 
amounts of bills audited or allowed during the current year but not paid. 

Reports for cities with special supply accounts. — A further device 
is introduced to allow adjustment with the accounts of the more 
progressive cities which have a supply department and charge the value 
of supplies to branches of the service only when drawn by requisition 
for such supplies. These cities will keep a ledger account with supplies, 
and that account will be debited with all supplies purchased. The same 
account will be credited and the proper expense or outlay account will be 
debited with the value of all supplies given out on requisition. The pay- 
ments and the requisition receipts and the balances of this account should 
be shown in a special subdivision of the report. (See " Report of special 
accounts," p. 27.) 

Reporting data in greater detail. — School systems which wish to 
adopt the scheme of uniform reporting and at the same time wish to 



14 Standard Form for School Financial Statistics. 

report in greater detail than is indicated by the preceding "standard 
form," will find it easy to do so. They can subdivide any of the items 
which by this form would be reported on a single line and report them 
on two or more lines. In so doing, they should give the new and detailed 
statement the same relative position in the report that is assigned the 
combined data by the "standard form" — e. g., expenses of school election 
and of school census may be reported on separate lines, but must be given 
the relative position under "general administrative expenses " held by line 
I b. If on the other hand the system incurs expenses for only one of 
several items that in this scheme are included on a single line, a specific 
designation should take the place of the more general designation here 
used. Thus, if expense is incurred for a "censfts," but not for "school 
elections," the title "school census" should be substituted for the wording 
here given after i b. 

Reporting data in less detail. — On the other hand, if a school sys- 
tem incurs no expenses corresponding to certain titles and lines of this 
scheme, such lines must be omitted in its report. Further, a more con- 
densed form of report may be made by consolidating any two or more 
consecutive and allied lines and giving them a significant title. In so 
doing, the line for the condensed report should be given the relative 
position of the lines combined and displaced. Thus, after the title of line 
I may be reported all amounts that, in this "standard form," are dis- 
tributed to lines i a to i h, inclusive. 

Net payments and receipts only to be reported. — To be compa- 
rable, such fiscal reports must always give "net" payments and receipts: 
i. e., they must always show the total amounts paid for the different 
objects, less any amounts paid in error and later corrected by refund 
receipts; also the total amounts received from all sources, less any 
amounts received in error and later corrected by refund payments. The 
amounts to be reported in accordance with the accompanying scheme are 
therefore always "net," and amounts paid and received in error and later 
corrected by refund receipts and payments are to be reported on lines 
28 a and 43 a, respectively, and the amounts paid or received in correc- 
tion of error are to be reported on lines 28 6 and 43 b. 

General classification of payments. — Payments are arranged under 
four general divisions: (i) Expenses, (2) outlays, (3) interest and debt, 
and (4) miscellaneous objects. Under payments for expenses are included 
all payments for meeting the current costs of conducting the school sys- 
tem; under payments for otdlays are included all payments for meeting 
the costs of acquiring and constructing the permanent school properties 
and their equipment ; under payments of interest and on debt account are 
included the payments for the liquidation of all outstanding debt obliga- 
tions, including warrants and audits, all payments for interest, and all 
transfer payments to sinking funds. All other payments are included 
under miscellaneous payments. 



Standard Form for School Financial Statistics. 15 

EXPENSES or GENERAL ADMINISTRATION. 

Under this general title are included all expenses of general control — 
the expenses that in commercial undertakings are designated as "over- 
head charges." These expenses are subdivided into two general groups 
numbered i and 2. In group i are included the expenses of conducting 
the school system as a business concern; and in group 2, those incurred 
in conducting it as an educational "machine." In the large systems 
these two classes of expenses can be separated in a fairly satisfactory 
manner, as specified by the several lines in the "standard form." For the 
smaller cities the data of several lines may be consolidated, as may be 
necessary, under more descriptive designations. 

In recording and reporting expenses of administering the school 
system, consideration should be given to the practical difiEiculties of 
differentiating costs of administering the system from those of supervising 
it. Those costs are logically distinct but practically not often differen- 
tiated. Educational administration has to do with the operation of the 
system; supervision has to do with the conduct of concrete educational 
procedure of the school. The line of demarcation between the two classes 
of expenses must be drawn somewhat arbitrarily on the basis of primacy 
and predominance of function. Thus the superintendent of schools is and 
must always be the administrator of the educational machine ; in some of 
the smaller systems he is also the supervisor in chief ; in both cases his salary 
can best be assigned wholly to the work of administration on line 2 a, 
rather than on line 3 a. In small systems where all the pupils are housed 
in one building or in a very few buildings, and the so-called superintendent 
acts as principal of the high school or other school and gives a portion of 
his time to instructing classes, the position should be classed as "school 
principal" rather than as "superintendent," and the cost of his services 
be reported as described for line 4 a. 

Board of education. — Report as expenses of "Board of education and 
secretary's office" all payments for salaries and expenses of the board of 
education as such, including salary of the clerk or secretary of the board 
and the clerical and other expenses of his office. 

School elections and school census. — Report as expenses of "School 
elections and school census" all payments for salaries and other expenses 
of school elections and the school census which are paid from the school 
treasury or school appropriations. Payments for a special school census, 
when made from other appropriations, should be reported in the "Sup- 
plemental statement of payments for educational purposes," page 27. 

Finance offices and accounts. — Report as expenses of "Finance 
offices and accounts" only those payments which are made from school 
funds for the salaries and expenses of such fiscal officers as auditor, 
treasurer, comptroller, and chamberlain, and the expenses for the assess- 
ment and collection of taxes if such are met from the school fund. Sepa- 
rate lines should be given to all the important items of expense called for 
by the title here used. 



1 6 Standard Form for School Financial Statistics. 

General legal services. — Report as expenses for "General legal serv- 
ices" the salaries and fees of regularly retained attorneys. (Charges for 
special legal services in connection with acquisition of titles should be 
reported as "Outlays" after 23. All other payments for special legal 
services should be reported under i h.) 

Operation and maintenance of office building. — Under this title 
report the cost of operating and maintaining any office building owned 
or leased by the school system for administrative purposes, including for 
such building the expenses that for other school buildings are reported 
on lines 15 to 17. 

Offices in charge of buildings. — On this line report payments for 
expenses of offices having charge of the construction and maintenance of 
physical properties — such as superintendent of buildings, school archi- 
tects, inspector of buildings, superintendent of repairs, schoolhouse com- 
mission — together with all expenses incident to the operation of such 
offices, including salaries of clerks, etc. Payments for labor engaged in 
repairs or in new construction are, in no case, to be charged here. They 
will be charged respectively to "Maintenance," line 15, and to "Out- 
lays," lines 23 and 24. 

Offices in charge of supplies. — On this line report the expenses of 
superintendent of supplies, business manager, or any other officers whose 
duties are concerned with the purchase and distribution of supplies, 
including payments for salaries of clerks and other expenses of such 
offices. 

Office of superintendent of schools. — On this line report payments 
for salaries and expenses of the superintendent of schools and subordinate 
administrative officers, board of superintendents, assistant superintend- 
ent, board of examiners, supervisor of substitutes, etc., unless the functions 
are specifically supervisory. 

Enforcement of compulsory education and truancy laws. — On this 
line report salaries and office expenses of truant officers and police officers 
detailed as truant officers, if paid out of school funds, in the enforcement 
of compulsory attendance and truancy laws. (Payments for the costs 
of truant and parental schools must not be entered here, but on lines 3 to 
22 in column "Schools for special classes of pupils." See later instruc- 
tions for such schools, page 25.) 

General promotion of health. — After this title report all payments 
for general promotion of health that can not be distributed, by other 
instructions, to the various kinds of schools and educational extensions. 

Other expenses of general control. — All expenses of a general admin- 
istrative nature that can not be reported under one of the specific titles 
of I a to 2 c should be given some descriptive designation and assigned a 
relative position corresponding to i /j or 2 ci, according as they are pay- 
ments for business or educational control. 

Kinds of schools. — Great care should be taken to distribute payments 
for school expenses in an equitable manner among the different kinds of 



Standard Form for School Financial Statistics. 1 7 

schools. This is absolutely necessary, or the reports are worthless as 
measures of the relative costs of the various activities of school systems. 
Modern accounting has shown how easily this segregation of costs of 
conducting business can be secured, and of what great value the resulting 
accounts and reports are to the intelligent administrator. This distribu- 
tion, more than any other single factor, will determine the trustworthiness 
of the school report as an index of the efficiency of school administration. 
Consideration should be paid to this distribution in the smallest school 
systems which have only the three kinds of schools specified in the 
"standard form." It becomes doubly necessary in the case of school 
systems maintaining all the kinds of schools and educational extensions 
hereinbefore mentioned. 

EXPENSES OF INSTRUCTION. 

Report on lines 3 to 9 all payments for salaries and incidental expenses 
of those employed in giving instruction, including supervisors and teach- 
ers, and for the materials used in instruction. 

Supervision. — On lines 3 a and 3 h report salaries and expenses of 
supervisors of grades of instruction in the elementary schools (kinder 
garten, primary, intermediate, or grammar); and of supervisors of 
"special subjects" (music, drawing, physical training, etc.). Whenever 
possible, the costs of supervision of special subjects should be distributed 
to the several kinds of schools (elementary, secondary, night, etc.) 
upon the basis of time devoted to each kind. For example, if the super- 
visor of music, with a salary of $2,000, gives three-fourths of his time 
to the elementary and one-fourth to the secondary school, the appor- 
tionment is $1,500 for the elementary schools and $500 for the secondary. 
In some cities the cost of this kind of supervision is prorated according to 
the number of teachers in the several kinds of schools. This method is 
probably as desirable as the time method suggested above. 

If the supervisor is also a teacher — e. g., teaching music classes in the 
high school — make a proportionate deduction from the charge for super- 
vision on the basis of time spent and the relative cost of the two 
functions, and charge the balance to "teaching" on line 5. 

On lines 4 a and b report salaries and expenses of the principals of 
schools or groups of schools. Where the principal is also a teacher, the 
payments for salary should be distributed to the two functions upon the 
basis of time devoted to each, and the relative cost of the two functions. 
In certain cases the teaching principal's salary is specifically distributed 
in the appropriation; thus in the District of Columbia the eighth-grade 
teacher, who is a building principal, receives a specific salary as eighth- 
grade teacher and an additional amount for supervision — a specified per 
capita sum for each teacher supervised. Any such specific distribution 
must be followed in the formal report. 



1 8 Standard Form for School Financial Statistics. 

Free textbooks. — On this line report payments, or requisition charges 
from storehouse, for textbooks that are furnished free to pupils. Costs 
of library books should be reported on line 8 b. Payments for text- 
books to be resold to pupils should be reported on line 30 a. 

Stationery and other supplies used in instruction. — Report on 
this line all payments, or requisition charges from storehouse, for mate- 
rials used in instruction (exclusive of textbooks), such as maps, charts, 
globes, pencils, erasers, rulers, chalk, etc.; wood, coal, metal, tools, etc., 
used in art and manual training; cloth, scissors, cooking supplies, etc., 
used in domestic science; typewriters and other supplies used for instruc- 
tion in commercial branches; laboratory apparatus and supplies, including 
chemicals and biological material; gas, electricity, and fuel for cooking, 
manual training, etc.; and teachers' desk books, dictionaries for class- 
rooms, etc., together with express and cartage charges on supplies. As 
much detail may be introduced in the report as local authorities may 
desire. 

The distinction between supplies used in instruction (including appa- 
ratus) and "equipment" is somewhat arbitrary. The line is here drawn 
in accordance with the practice in vogue in cities with the best-developed 
systems of school accounting. It is largely a matter of size and perma- 
nence. All material destroyed in the using and materials and apparatus 
of relatively short life are classed as "supplies." (See instructions for 
"Equipment," lines 24 a and b.) 

Libraries. ^Report all expenses for school libraries on lines 8 a, b, and c, 
separating the payments as called for by the wording of the lines, and 
distributing the payments according to the kinds of schools. Expenses 
met from school funds for libraries to be used mainly by the general 
public and not by pupils should be reported in the column " Educational 
extensions." (See also further instructions relating to educational 
extensions, page 25.) 

Other expenses of instruction. — Report on this line all payments 
for other expenses incident to instruction, including graduation expenses, 
such as hall rent, diplomas, etc., and flags for school buildings, etc. 

EXPENSES OF OPERATION OF SCHOOL PLANT. 

Under this general head should be grouped the expenses incident to 
the operation of the physical plant. Great pains should be taken to 
secure an equitable apportionment of the payments included under this 
general head to the several kinds of schools. 

Wages of janitors and other employees. — Report on this line the 
wages of janitors, engineers, charwomen, etc., and all other labor charges 
incident to the operation and care of school buildings other than buildings 
used for administrative purposes. 

Janitor's supplies. — Include after "Janitor's supplies" all payments 
for tools, toilet articles, towels, oil, disinfectants, etc. 



Standard Form for School Financial Statistics. 19 

Fuel. — On this line report payments for fuel, including freight, cartage, 
and weighing. When the schools have accurate accounts with supplies, 
the account should show only the fuel consumed during the fiscal period, 
and all supplies on hand at the beginning and close of the year should be 
given in a statement of the supply account. (See "Report of special 
accounts," p. 27.) 

Water. — On this line report all payments for water used by the schools. 
If the water is supplied by a city department without any formal charge 
for the same, report on this line an estimate of the value and balance 
this entry by a counter entry after 32 6. 

Light and power. — The same general instructions should be fol- 
lowed in reporting payments for light and power as are given above for 
water. 

Other expenses of operation of school plant. — Expenses for the 
operation of the school plant that can not be readily reported under the 
titles given for lines 10 to 13 should be reported in such detail as 
necessary in the position shown by line 14. 

EXPENSES OF MAINTENANCE OF SCHOOL PLANT. 

Expenses charged under this general head are theoretical offsets to 
depreciation of property. They include the costs of materials and labor 
expended in the upkeep of the plant ; also the cost of insurance. 

Repair of buildings and upkeep of grounds. — On this line report 
payments for labor and materials incident to keeping the buildings and 
grounds in normal condition; also report costs of minor improvements, 
such as those incident to the repair of buildings and heating plant, 
including painting, glazing, plumbing, etc., when such costs are charged 
to contingent funds. Do not charge to this account the cost of large 
improvements, such as grading for new walks, extensions, or buildings, 
etc. The cost of such improvements should be charged to outlays. 

Repair and replacement of equipment. — "Equipment" is distin- 
guished from "Supplies and apparatus" by relative size, fixity, and 
permanence. (See instructions for line 7, above.) Report here pay- 
ments for repairing or replacing of furniture, clocks, pianos, window 
shades, laboratory apparatus, switchboards, gas and electric fixtures, etc. 

Insurance. — Report on line "Insurance" all premiums paid to insur- 
ance companies and all amounts transferred to special funds devised for 
self -insurance. If the money so reported is for self -insurance, the report 
should specifically state that fact. 

MISCELLANEOUS EXPENSES, 

Under this head should be included such exceptional costs of conduct- 
ing school systems as those for pensions, rent, and transportation of 
pupils, and such exceptional costs for education as payments to private 



20 Standard Form for School Financial Statistics. 

schools and institutions and to schools and institutions of other civil 
divisions. Such costs should be distributed according to the grade of 
the school for which the expenses are incurred and the character of the 
expense, as indicated by the wording of the lines i8 to 22. (See also 
instructions for "Schools for special classes of pupils," page 25.) 

Pensions. — Report on this line only payments to beneficiaries. 
Payments to public trust funds out of which pensions may be paid should 
be reported not on line 20 but on line 29. 

PAYMENTS FOR OUTLAYS. 

Under "Outlays" are to be reported payments for land, new buildings, 
and new equipment (not replacements), and for additions to buildings 
or extensive alterations that materially change the character of the 
buildings. Payments for such extensive alterations as the installation 
of a new heating plant should be charged to outlay. If a given school 
system has a special administration building, or has properties used 
exclusively for investment purposes, any payments for their acquisition, 
construction, or enlargement should be reported in the first and fifth 
columns, respectively, of the form here suggested; if it has no outlays for 
either of these two classes of properties, the form for reporting outlays 
should be identical with that for reporting expenses. 

Land. — Under this title report with payments for land all costs 
of acquiring title, all costs of original grading and improvements of the 
ground, and all legal charges incident to the acquisition of the same. 

New buildings. — - Include as part of the cost of new buildings 
payments for architects' fees, advertising for contracts, payments on 
contracts for construction, for installation of plumbing and heating plant, 
and all similar payments. 

Equipment of buildings. — (See previous discussion of "Equipment.") 
Report after the title given on line 24 a payments for such original equip- 
ment as new desks, chairs, shades, pianos, cases, etc., and fixtures not 
included in contracts for construction, together with the express, freight, 
and drayage charges on all original equipment of new buildings. After 
the title given on line 24 h, report all similar payments for equipment of 
old buildings, exclusive of payments for replacing equipment, which should 
be reported on line 156. 

PAYMENTS OF INTEREST AND ON DEBT ACCOUNT. 

Interest. — Systems with no accounts other than those with cash pay- 
ments and receipts should report as their interest charge the amounts 
actually paid during the year for interest; systems keeping account of 
accruals should report the amount of interest accruals. To make this 
latter class of reports comparable with those of the majority of cities, 
which are on the cash basis, the amount of interest accrued (line 25) but 



Standard Form for School Financial Statistics, 2 1 

not paid during the year should be reported on line 40 h; and the 
amounts paid during the year which had accrued in preceding years 
should be reported after 26 c. Where short-term loans are discounted 
in advance, the amount of discount from the face of the original loan 
should be charged as interest after 25, and the amount reported after 
40 a should be the face of the obligation at maturity. 

Redemption of debt obligations. — Report amounts paid for the 
redemption of debt obligations as called for by lines 26 a, b, and c, noting 
what has previously been said concerning the method of reporting pay- 
ments for warrants and audited claims of preceding years ; and especially 
noting what has been said concerning interest reports in the case of cities 
keeping accounts on the accrual basis. I^or these cities there should 
be reported after 26 c all audited bills and pay rolls of previous years 
that have been paid during the current year. On line 26 d report all 
repayments of amounts received as deposits or in other private trust 

transactions. 

MISCELLANEOUS PAYMENTS, 

Transfer payments to other funds. — Payments to other funds, such 
as sinking funds for the amortization of debts, trust funds for the pay- 
ment of pensions, and payments to other funds, are here called "Trans- 
fer payments." 

Payments in error and refunds. — To secure statements of net costs 
of government and net revenue receipts, all reports of outlays and reve- 
nues should be given net, as already directed. Amounts paid in error 
and later refunded should be reported after 28 a; and amounts paid as 
refunds to correct erroneous receipts should be reported after 286. 

Balances. — All balances of cash on hand at the close of the year should 
be reported on line 3 1 a; unexpended or uncanceled appropriation credits, 
on line 316. 

INSTRUCTIONS FOR REPORTING RECEIPTS. 

Explanations and definitions. — The form of report here presented 
calls for the separation of the receipts of money or appropriation credits 
placed at the disposal of a city school into three general divisions or 
classes: (i) Those derived from revenue, (2) those obtained from loans of 
various kinds, or "debt service," and (3) receipts from other sources. 

Revenue receipts are those obtained directly by the school district or 
school department from revenues or appropriation credits placed at the 
disposal of a city school department by the municipality and obtained by 
it from revenues. Under the term revenues, as here used, the Bureau of 
the Census includes all moneys or money's worth provided or obtained by 
the government for meeting its expenses, interest, and outlays, which 
are derived from the following sources: (i) From the exercise of the gov- 
ernmental powers of taxation and police control; (2) from the receipt of 
donations, gifts, grants, and subventions for governmental uses; (3) from 
the performance of services for compensation and the furnishing of mate- 



22 Standard Form for School Financial Statistics. 

rial for valuable considerations; and (4) from the operation or manage- 
ment of the productive enterprises, investments, and properties of the 
government. Receipts on account of debt include all amounts of cash 
received by or for the school from the sale of bonds, or from the issue 
of short -time debt obligations, all outstanding warrants or audits 
unpaid at the close of the year, and all transfers from sinking funds for 
the liquidation of debt or payment of interest. Miscellaneous nonrevenue 
receipts include all receipts of money from sources other than revenue, 
or on account of debt service as above described. 

REVENUE RECEIPTS. 

In reporting revenue receipts observe the following instructions far the 
individual inquiries: 

Appropriations from city treasury. — This appHes only to schools that 
are departments of city governments. Report here all amounts of cash 
or credit received in accordance with the terms of the appropriation 
ordinance or budget. In the great majority of city school departments 
the appropriations are credits and not cash transfers. 

Taxes and licenses. — Receipts from taxes and licenses are to be 
reported as a rule only by independent school districts, since the corre- 
sponding receipts of school departments of cities and villages are dis- 
tributed by appropriations included in the budget. They should be 
reported on line 32. Independent school districts receiving taxes and 
fines should report them on appropriate lines after the titles given, so 
far as these are fully descriptive ; but receipts from such special property 
or business taxes as those known as "bank taxes," "corporation taxes," 
etc., should be reported on lines 33 6 to 33 (i under the designations given 
them by state laws or local customs. 

Subventions, grants, and gifts. — The terms "subventions" and 
"grants" are used here for all moneys given to one civil division (as a 
school district or city) by another for a specific purpose, and disbursed by 
the district or other receiving governmental agency. On the lines 35 a, b, 
and c should be reported all moneys so received by cities or independent 
districts from the state, county, or other civil divisions for the support 
of schools. All amounts received from private individuals or corporations 
for the use of schools, or for creating funds whose income is to be used for 
school purposes, should be reported on line 36. 

Rent, interest, etc. — After 37 a report all amounts received as rents 
for any buildings belonging to the schools and from the ground rent 
of any land held by the school as an investment. On Hne 37 b report all 
amounts received as interest on school moneys deposited in banks, and 
all amounts received as income from securities held as investments but 
not belonging to trust funds. When a city or school district receives rent 
or interest from investments of trust funds, the amounts of such interest 
and rent should be shown separately in the report. 



Standard Form for School Financial Statistics. 23 

Other revenue receipts. — Among the revenue receipts to be reported 
by some cities but not by all are the following : Amounts received from 
other civil divisions as compensation for the education of particular 
pupils ; amounts received as compensation or reimbursement for amounts 
expended in the transportation of individual pupils, whether such amounts 
were received from private individuals or other civil divisions; amounts 
received from the incidental sales of minor school supplies to teachers 
and pupils; amounts collected as fines or for damages by pupils to the 
free textbooks and other books or furniture (amounts received from the 
sale of textbooks and supplies furnished pupils as a business enterprise 
are not revenue and should be reported after line 45 a) ; amounts received 
for admission fees to public entertainments; and all other amounts 
received incident to some service rendered or favor granted to individ- 
uals. Among the items to be so reported are amounts received as license 
fees for newsboys, when such licenses are issued by the school authorities, 
and receipts from such fees become a part of the school revenues. All 
amounts here mentioned should be reported under some descriptive title. 

RECEIPTS ON DEBT ACCOUNT. 

On lines 39 and 40 should be reported the actual amounts of cash 
derived from the sale of bonds, or the negotiation of other debt obliga- 
tions that pass through the treasury of an independent district. Pre- 
miums and accrued interest received on bond sales that go direct to a 
sinking fund, and discounts on such sales that are made from such fund, 
should not be recorded on the lines mentioned, since they appear in the 
accounts of the fund referred to. The school authorities should report 
only the amounts received from the sources mentioned that are at their 
disposal. When short-term obligations are issued in the form of notes 
discounted at the bank, the report should show after 40 a the face value 
of the obligation issued, and the amount of discount allowed should be 
shown as a counter entry after line 25. In reporting amounts received 
from short-term obligations, use, in local reports, the local designation of 
such loans, such as "temporary loans," "revenue loans," " anticipation tax 
warrants," etc. On line 40 h report all amounts of warrants issued or 
audits recorded by independent school districts during the year but not 
paid at the close of the year, and on line 40 c all amounts received on 
deposit to guarantee contracts or on other private trust accounts. No use 
should be made of line 40 &, or of the lines previously mentioned in this para- 
graph, by schools operated as departments of a city government. The only 
line under this general title that they would use is that numbered 41 a, and 
on that line should be stated the net amount of credit for the acquisition of 
permanent improvements and equipment that has been placed at the dis- 
posal of the department as the result of bond sales. Such departments do 
not take any account of temporary loans or outstanding warrants or orders. 
On line 41 & independent school districts will report moneys received by 



24 Standard Form for School Financial Statistics. 

them by transfer from the sinking fund for the redemption of bonds or the 
payment of interest. If the sinking fund makes disbursements of its money 
direct for these purposes, no amounts should be reported on this line. 

MISCELLANEOUS RECEIPTS. 

Most lines imder this head are self-explanatory of the receipts assigned 
to them. Lines 42 a, 6, and d are provided for reporting specified receipts 
on what in private business is called "capital account," and line 42 c for 
reporting sales balanced by entries in "expense accounts." Line 45 a is 
for the use of those school systems that sell schoolbooks to pupils at cost. 
Receipts from such sales are to be reported on this line, and the pay- 
ment for such books on line 30 a. Lines 43 a and b are arranged to 
record receipts of money in error and for correction of specified erroneous 
payments, and lines 45 c and d are for any other unspecified nonrevenue 
receipts. All such receipts should be recorded under titles fully descrip- 
tive of the source from which received. 

Transfers from permanent funds. — If a city or school district has 
trust or other funds with investments in the form of real property or 
securities, whose income is used for the payment of school pensions, 
school prizes, or for meeting other school expenses, and the moneys 
disbursed from those funds or any portion of the same pass through the 
general treasury of the school by transfer from the funds, the amount 
so received for disbursement should be reported after line 44; but on 
the other hand, if moneys derived from trust funds do not pass through the 
general school treasury, no use should be made of this line, and all pay- 
ments from the fund for school expenses should appear in the "supple- 
mentary statements of payments for educational purposes." (See 
page 25.) 

Balances at beginning of year. — All balances of cash on hand at the 
beginning of the year should be reported on line 46 a, and unexpended 
or uncanceled appropriation credits of prior years, on line 46 b. 

ADAPTATIONS OF STANDARD FORM TO NEEDS OF PUBLIC SCHOOL 

SYSTEMS. 

Condensed form of reports. — A condensed form for uniform reports 
may readily be arranged by including in the report after any given num- 
bered title all amounts that in the "standard form" are subdivided and 
designated by small letters. Thus report after title of line i all amounts 
that by the preceding instructions are distributed to lines i ato 1 h. The 
same rule applies to all other titles. 

Subdivisions of title. — When a large school system desires to report 
any of its payments or receipts in greater detail than is indicated by the 
numbered and lettered titles of the standard form, it can subdivide the 
data that by these instructions should be reported after any specified 
title and report the same after two or more new descriptive titles. In all 
cases of such subdivision the new title should be given the same relative 
position as that of the displaced title. 



Standard Form for School Financial Statistics. 



25 



Systems with many kinds of schools. — When a school system has 
more kinds of schools than the three mentioned in the "standard form," 
the expenses and outlays of the additional kinds should be reported in 
parallel columns, substantially as shown in the following form : 











KIND OF SCHOOI, AND EDUCATIONAI, EXTENSION. 






OBJECT 
OP 


Day. 


Night. 


Play- 
grounds 


Total 

of all 

schools. 


PAYMENT. 


Ele- 
men- 
tary. 


Sec- 
ond- 
ary. 


Nor- 
mal. 


Col- 
le- 
giate. 


School 
for the 
blmd. 


Tex- 
tile. 


Total. 


Ele- 
men- 
tary. 


Sec- 
ond- 
ary. 


Total. 




$.... 


$ 


$.... 


$.... 


S 


$.... 


$ 


$.... 


$ 


$ 


$ 


$ 























































Every school system should report under appropriate titles all the 
kinds of schools, including those for special classes, and "educational 
extensions" which it supports. A separate column should be assigned 
to each. In the exhibit above, "School for the blind" serves as typical 
of " schools for special classes of pupils;" "Textile," as typical of "trade 
or vocational schools;" "Playgrounds," as typical of "educational ex- 
tensions." Thus all day schools for special classes of pupils — blind, deaf, 
feeble-minded, backward, delinquent, etc. — would each be given a sep- 
arate column in position corresponding to "School for the blind" in the 
foregoing exhibit; similarly, all day "trade" or "vocational" schools 
a separate column in position corresponding to "Textile;" and all 
" educational extensions "^ — e. g., playgrounds, vacation schools, lectures, 
recreation centers, etc. — a separate column in position corresponding to 
"Playgrounds." Further, all schools for special pupils, if conducted in 
day sessions only, without board or other accessories of an institution, 
would fall under the generic title " Day ; " but if conducted as institutions, 
furnishing board and lodging, they should be assigned a position between 
' ' Night schools ' ' and ' ' Playgrounds. ' ' 

Systems with more than one type of secondary school. — School 
systems maintaining in separate buildings several types of secondary 
schools — "academic," "business "or "commercial;" "technical," "man- 
ual training," or " mechanic arts " — should assign a separate column to 
each type, as indicated in the following exhibit. In such cases a full 
report of receipts and payments must be made for each type of school. 

SECONDARY. 



Academic. 


Business. 


Manual 
training. 


AU other. 


Total secondary 
day schools. 


$ 


$ 


$ 


$ 


$ 































26 



Standard Form for School Financial Statistics. 



Systems with instruction departmentalized. — Where it is desired 
to segregate the costs of special forms of instruction, this may be done 
by employing a modification of the device just exhibited. Two illustra- 
tions follow: (i) For a system in which it is desired to segregate the costs 
of "Kindergarten" and such special subjects as "Manual training," 
"Domestic science," etc., from the general costs of elementary schools; 
(2) for a system in which there is only one general type of high school 
in which instruction is departmentalized. 

ELEMENTARY. 



Expenses 
other than for 
kindergarten, 

manual 

training, and 

domestic 

science. 


Kindergarten 
instruction. 


Manual 

training 

instruction. 


Domestic 

science 

instruction. 


All expenses of 
elementary 
day schools. 


S 


$ 


$ 


$ 


$ 































SECONDARY. 



Expenses 
other than for 
mechanics art 
and business 
instruction. 


■Mechanics art Business 
instruction. instruction. 


All expenses of 

secondary day 

schools. 


S 


s s 


s 





















Additional numbered and lettered titles. — School systems sup- 
porting a variety of specialized schools, especially those that provide 
board and lodging, will need other titles in addition to those specified 
by number and letter in the " standard form." It is only necessary that 
such additional titles be assigned to their proper places in this scheme. 
Thus all expenses for clothes, board, etc., of parental and other schools 
of an institutional nature should be given after descriptive titles under 
the subdivision of "Expenses of operation of school plant." 

REPORTS OF FUND TRANSACTIONS. 

Most independent school districts have sinking funds; many of them 
have public trust funds for teachers' pensions and other specified purposes; 
some of them have other permanent funds for different purposes. Many 
cities with school systems conducted as departments of the city govern- 
ment have similar funds which are so intimately related to the manage- 
ment of the schools that no exhibit of receipts or expenses for schools can 
be complete without reports of these special funds. Whenever such funds 
are maintained in connection with a school system, its report of trans- 
actions given in accordance with the foregoing "standard form" should 
be immediately followed by condensed, but elucidating, reports of the 
receipts and payments of these special funds. These reports of fund 



Standard Form for School Financial Statistics. 2 7 

transactions should be so arranged as to show amounts transferred to 
and received from the general treasury and reported in the main report. 
These receipts and payments in all cases should be the converse of the 
corresponding payments and receipts shown in the main report which pre- 
cedes. F'urther, these fund reports, in their statements of payments and 
receipts, should employ the same classification and be arranged in the same 
general form as the principal report with special exhibits of the receipts 
from the sales of investments and payments for the purchase of the same. 

REPORTS OF SPECIAL ACCOUNTS. 

School systems maintaining a supply department and purchasing sup- 
plies for the system as a whole and charging the costs of such supplies to 
branches of the work only as they are drawn on requisition, will of course 
have special ledger accounts of such supplies. Such accounts will at all 
times when balanced show: (i) The amount of supplies on hand at the 
beginning of the year; (2) the amount provided between that time and 
the balancing of the account; (3) the amount drawn out upon requisition 
prior to the balancing of accounts; and (4) the amount on hand at the 
last date of balancing. If the schools have a complete system of asset 
accounts arranged with liability accounts for preparing and presenting 
a balance sheet, the supply balances would appear in the balance-sheet 
statement ; there will be no need in such cases of a special exhibit of the 
supply transactions in the report. School systems not preparing a 
balance-sheet statement of all assets and liabilities, but maintaining 
a careful account with supplies, may find it advantageous to present a 
special report of the supply account prepared along the same lines as 
that of the "reports of fund transactions." 

SUPPLEMENTAL STATEMENT OF PAYMENTS FOR EDUCATIONAL 

PURPOSES. 

In many of our American cities some payments for the objects men- 
tioned in the list of school expenses and outlays given in the "standard 
form" are met from appropriations other than those for the schools, or 
from funds not under the control of the schools. Wide-awake school 
authorities, anxious that school reports shall present all the facts needed 
to make them comparable with the reports of other cities, should in such 
cases prepare what is here called a "supplemental statement of payments 
for educational purposes." This should consist of an exhibit, or series 
of exhibits, of the amounts paid from each and all of the appropriations 
or funds other than the schools proper, which are made for any of the 
objects classified in the "standard form" as "Expenses and outlays for 
educational purposes." 

Among the expenses that may need to be so reported are the salaries 
of truant and health officers when paid out of other appropriations and 
detailed to school service. 



28 



Standard Form for School Financial Statistics. 



STANDARD FORM FOR SUMMARIZING VALUE OF SCHOOL PROPERTIES. 

Schools should have records of the cost and current value of all their 
properties. They should keep accounts, therefore, with every parcel 
of land owned, and with every building owned and used for school pur- 
poses. These values should be summarized along standard and uniform 
lines by giving for every kind of school, of which it makes a separate 
mention in its report of expense and outlay, the data indicated in the 
following form : 



KIND OF SCHOOL. 


Total value of 
school property. 


Value of land. 


Value of buildings. 


Value of 
equipment. 




$ 


$ 


$ 


$ 

































STATEMENT OF SCHOOL ASSETS AND LIABILITIES. 

Independent school districts, in addition to preparing summaries of 
the value of their school properties as indicated above, should make 
formal report of all their assets and liabilities, including with the assets 
the value of the school properties, securities, and other properties held 
as investments, amount of revenues levied but not collected, and also 
the amount of cash and supplies on hand. No suggestion is here made 
for such summaries, since no similar exhibit can be prepared for the great 
majority of school systems that are operated as city departments. For 
such systems the liabilities of the cities for their schools can not readily 
be differentiated from their other liabiHties. If a considerable number 
of such summaries can be collected and compared, a common basis may 
be reached inductively. 

Fiscal year and school year. — School reports are most, useful 
when they are statistics of what is known as the school year — the 
year that closes with the beginning of the summer vacation. Nearly all 
school reports of attendance are for this school year; but many cities 
and school districts are required by their charters or state laws to make 
financial reports for a fiscal period which is not identical with this school 
year. It is recommended that such cities and school districts, in addition 
to their financial reports for their fiscal year, make reports showing their 
financial transactions for a period identical with their school year. Such 
reports, if generally prepared, would make school statistics strictly com- 
parable, and thus of greater value than at present. 

o 



LIBRARY OF CONGRESS 



020 314 476 3 



